Police were informed of the incident at 5.15am this morning (Thursday) on Inverurie's Burghmuir Drive involving the man who was in his 60s.
Officers along with Scottish Fire & Rescue Service and Scottish Ambulance Service received a report in the early hours of a van that had left the road and collided with a tree.
Burghmuir Drive was closed from the B9001 roundabout to the Blackhall Road roundabout for several hours.
It has since re-opened and motorists are thanked for their patience.
Roads Policing Inspector Jon Barron said: "Our thoughts are obviously with everyone affected by this tragic incident at this very sad time.
"Enquiries are at an early stage and I would urge anyone with information to contact Police on 101."